CH & KS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CH & KS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,848
up €1,848 (+15.0%), from €12,286 to €14,134
- Taxes +€366
up €366 (+12.1%), from €3,026 to €3,392
- Financial charges +€213
up €213 (+100%), from €213 to €427
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,230,779 | €1,243,584 | +€12,805 | +1.0% |
| Fixed assets | 21/28 | €1,163,202 | €1,163,202 | = | 0.0% |
| Financial fixed assets | 28 | €1,163,202 | €1,163,202 | = | 0.0% |
| Current assets | 29/58 | €67,578 | €80,383 | +€12,805 | +18.9% |
| Amounts receivable within one year | 40/41 | €3,872 | €4,477 | +€605 | +15.6% |
| Trade receivables | 40 | €3,872 | €4,477 | +€605 | +15.6% |
| Cash at bank and in hand | 54/58 | €63,706 | €75,906 | +€12,200 | +19.2% |
| Total equity and liabilities | 10/49 | €1,230,779 | €1,243,584 | +€12,805 | +1.0% |
| Equity | 10/15 | €1,227,084 | €1,236,402 | +€9,317 | +0.8% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,095,084 | €1,104,402 | +€9,317 | +0.9% |
| Amounts payable | 17/49 | €3,695 | €7,183 | +€3,488 | +94.4% |
| Amounts payable within one year | 42/48 | €3,695 | €7,183 | +€3,488 | +94.4% |
| Taxes, remuneration and social security | 45 | €3,695 | €7,183 | +€3,488 | +94.4% |
| Taxes | 450/3 | €3,695 | €7,183 | +€3,488 | +94.4% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €12,286 | €14,134 | +€1,848 | +15.0% |
| Operating profit (loss) | 9901 | €11,319 | €13,136 | +€1,817 | +16.1% |
| Financial charges | 65/66B | €213 | €427 | +€213 | +100% |
| Recurring financial charges | 65 | €213 | €427 | +€213 | +100% |
| Profit (loss) for the period before taxes | 9903 | €11,106 | €12,709 | +€1,604 | +14.4% |
| Income taxes | 67/77 | €3,026 | €3,392 | +€366 | +12.1% |
| Profit (loss) for the period | 9904 | €8,079 | €9,317 | +€1,238 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,079 | €9,317 | +€1,238 | +15.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.